2—(1) A pensioner whose spouse or civil partner has died is entitled to an inherited amount under this paragraph if—N.I.
(a)the marriage took place or the civil partnership was formed before 6 April 2016,
(b)the spouse or civil partner died before 6 April 2016,
(c)the pensioner was under pensionable age when the spouse or civil partner died, and
(d)the pensioner would, on reaching pensionable age, have been entitled to a Category B retirement pension under section 48B(4) or (4A) or 48BB of the Contributions and Benefits Act if the words “before 6 April 2016” were omitted.
(2) The inherited amount is equal to the weekly rate at which that Category B retirement pension would have been payable on the day on which the pensioner reached pensionable age if any element of the rate attributable to the basic pension were ignored.
Commencement Information
I1Sch. 3 para. 2 in operation at 6.4.2016, see s. 53(1)(3)